Pub. L. 119-75, div. A, tit. VIII, sec. 8143 (as amended)

SEC. 8143. Of the amounts appropriated in this Act under the heading “Operation and Maintenance, Defense-Wide”, for the Defense Security Cooperation Agency, $1,000,000,000, to remain available until September 30, 2027, shall be for the Taiwan Security Cooperation Initiative: Provided,That such funds shall be available to the Secretary of Defense, with the concurrence of the Secretary of State, to provide assistance, including new procurement of defense articles, services, and military education and training to Taiwan: Provided further,That equipment procured using funds made available in this section, and not yet transferred to Taiwan, or returned by Taiwan to the United States, may be treated as stocks of the Department of Defense upon written notification to the congressional defense committees: Provided further,That the Secretary of Defense shall, not less than 15 days prior to obligating funds made available in this section, notify the congressional defense committees in writing of the details of any such obligation: Provided further, That the Secretary of Defense shall provide quarterly reports to the congressional defense committees on the use and status of funds made available in this section.